Advanced Accounting, 5th Edition

INDEX

A

Accounting Principles Board (APB) Opinions:

No. 16, 57

No. 17, 57

No. 18, 778

No. 23, 207

Accounting Research Bulletin (ARB) No. 51, 56

Accounting Series Release No. 242 (SEC), 703

Accounting standards, international, see International accounting

Accounting Standards Codification (ASC), 37–40. See also under Financial Accounting Standards Board (FASB)

Accounting Standards for Business Enterprises (ASBEs), 614–615

Accounting Standard Updates (ASUs), 37

Accretion concept, 24

Accretive acquisitions, 24

Accrual accounting:

modified accrual accounting, 861

nongovernmental organizations and, 982

Accumulated depreciation, 284–286

Acquisition (purchase) accounting. See also Business combinations; Consolidated financial statements

acquisition date, 439–440, 707. See also Ownership interest

acquisition of interest, 793–800

contingent considerations, 70–75

cost methods and, 158–169

equity methods and, 171–178

explanation and illustration of, 65–70

interim acquisitions, 182–193

treatment of expenses, 62–63

Activity classifications, fund accounting and, 865

Adelphia Communications Corp., 556

Adjusting entries, 111

ADR, see American Depository Receipts

Affiliated companies. See also Business combinations; Consolidated financial statements

consolidated tax returns and, 206

definition of, 97

separate tax returns and, 205–210

Agency (custodial) fund accounting, 999

Agency funds, governmental, 908, 930

Aggregation criteria, operating segments, 737

AICPA, see American Institute of Certified ...